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HMRC internal manual

Compliance Handbook

How to do a compliance check: types of compliance checks: joint working with other government agencies: before carrying out a joint inspection visit

You may only participate in a joint inspection visit when the other agencies are not using criminal powers or conducting a criminal investigation.

Before you carry out a joint inspection visit, you must:

  • attend the pre briefing session arranged by the lead agency where they will explain your role, the purpose of your visit, and how the activity will be carried out by all the partners
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • carry out a cross tax risk assessment before you carry out the compliance activity to identify the potential benefits of extending a single tax compliance check into other tax regimes, see. CH206500

If you decide that it would be appropriate to participate in the joint inspection visit and you will not be arranging an agreed inspection you must obtain agreement from an authorised officer for an unannounced inspection (CH262400), or apply to the tribunal for agreement to an inspection of business premises.